Information for ruling 600006348
This section is Advance Tariff Ruling
- Start date
- 09 May 2023
- Expiry date
- 08 May 2026
- Commodity code
- 9603409000 (opens in new tab)
- Description
- This is a three piece pack of two paint rollers and a tray used for interior and exterior painting and decorating. The handles and the tray are plastic and the rollers are made of foam. It comes packed in a plastic bag with a cardboard hanger.
- Keywords
-
- OF FOAM
- TRAYS
- FOR PAINTING
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- WITH HANDLE
- GOODS PUT UP IN SETS
- TEXTILE PRODUCTS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9603 - Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). GIR 3B - has been used as the paint rollers are considered to be the essential items. GIR 5(b) has been used to identify the type of packaging. The item is packed in a plastic bag with a cardboard hanger. GIR 6 has been used to classify the goods to subheading level 960340 - paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers. 8 Digit Code 96034090 - Paint pads and rollers. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) (16 & F refers)